DCIT, CR-7, JAIPUR vs. SHRI ANIL GUPTA, JAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: The Hearing” Dcit Vs. Shri Anil Gupta

disallowance is made is not applicable to the facts of the present case. 3. Without prejudice to above, the order passed u/s 154 is also not valid in law. Section 154 of the Act reads as under:- “154. (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section

ADITYA CEMENT,BEHROR vs. ITO, BEHROR

In the result, the appeal filed by the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

200A | (1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other

RAJASTHAN STATE HEALTH ASSURANCE AGENCY,JAIPUR vs. IT WARD -1(1), JAIPUR

In the result, the appeal of the assessee is disposed of, for statistical purposes

Bench: BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

disallowed the assessee’s appeal as no reply was submitted to the CIT Appeals hearing notices. Hence, CIT Appeals confirmed interest levied of Rs. 23,46,390 on late deposit of TDS by CPC TDS cell without appreciating the reasonable cause during COVID period i.e. situation beyond the control of the assessee. 6. In support of the assessee’s request

M/S OASIS LABORATORIES PVT. LTD.,SP-2, 22 GODAM INDUSTRIAL ESTATE, JAIPUR vs. CPC, BENGALURU/ ITO, WARD-2(3), JAIPUR, JAIPUR

In the result the appeal of the assessee is allowed for statistical purpose

200A(1) or 206CB(1) of the IT Act. When an application for rectification is accepted by authority, original order is 'rectified' or corrected. 4.8 The High Court of Karnataka in Kothari Industrial Corporation made the following observations: a) 'Rectification' presupposes the continuance of the original order with the change incorporated and it only process by which an order which